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Manufacture

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nikhil bapat (Querist)
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12 December 2011 Hi friends

An indian company imports display stands. It outsources the same within India for polishing and minor changes to the original product as per customer requirement.

Does this activity amount to manufacture??

Pls reply

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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13 December 2011 PLEASE NOTED:

Manufacturer means to make , produce, fabricate, assemble, process of bring to existence, by hand or by machine , a new products having a distinctive name, character or use and shall include process such as refrigeration, repacking, polishing, testing, calibration, re- engineering. Manufacture for the purpose of foreign trade policy 2009-2014 shall also include agriculture, aquaculture, animal husbandry, pisciculture, poultry, sericulture, viticulture and mining.

NILESHKUMAR

NILESHKUMAR (Expert)
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13 December 2011 Please refer Section 2 (f) of Central Excise Act.

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